A tributação das sociedades insolventes em sede de Imposto sobre o Rendimento das Pessoas Coletivas: evidência empírica em Portugal

Numa sociedade e num mercado em convulsão, a insolvência de empresas é um tema na ordem do dia, pelas implicações sociais e económicas que acarreta. E em tempo de crise, como atualmente, há cada vez mais empresas em situação de insolvência. O fenómeno da insolvência empresarial tem sido objeto de estudo nas mais diversas áreas, e a controvérsia tem acompanhado, desde sempre, a sua abordagem. O tema é complexo, e torna-se ainda mais polémico quando abraça outro como a tributação das sociedades insolventes, também ele complexo. Este estudo pretende, assim, identificar e analisar os principais problemas suscitados pelo regime fiscal da tributação do produto da liquidação das sociedades insolventes. Para o efeito elaborámos um estudo empírico que avalia e confronta as opiniões de Administradores da Insolvência (AI), da Autoridade Tributária e Aduaneira (AT) e de Magistrados Judiciais (MJ), com o objetivo de contribuir para uma melhor solução na tributação de empresas neste regime.

Tributações Autónomas em Sede de Imposto sobre o Rendimento

As tributações autónomas encontram-se perfeitamente integradas no sistema fiscal português, sendo, hoje aceites de forma quase generalizada como necessárias à prossecução de objetivos de justiça fiscal, ao mesmo tempo que cumprem uma importante função no domínio da obtenção de receita fiscal. Ao longo dos anos as opções legislativas têm conduzido a sucessivos alargamentos da sua base tributável e ao agravamento das taxas, o que comprova a sua consolidação no nosso sistema fiscal. Considerando a incidência sobre determinados encargos e despesas dos sujeitos passivos, visam desincentivá-los de as praticar, sendo que são bastante mais gravosas relativamente às pessoas coletivas do que às pessoas singulares. O seu peso no total das receitas fiscais não é muito significativo, mas, num momento em que o Esta-do precisa de incrementar as suas receitas fiscais para garantir a sustentabilidade das finanças públicas, as tributações autónomas são muito relevantes na prossecução desse objetivo. Apesar de estarem diretamente ligadas aos impostos diretos, as tributações autónomas aproximam-se mais dos impostos indiretos pois incidem sobre a despesa e o consumo e não sobre o rendimento dos sujeitos passivos.

Um percurso sobre o patrimônio e a morfologia urbana do centro de Fortaleza-CE

The incursion into the historical area from Fortaleza´s downtown presents reminiscences of a heritage collection that can be recognized as city built heritage, in architectural and urban aspects. The neighborhood has in its urban tracing a synthesis of the various phases from the Brazilian architecture materialized in its tracing and built goods. This composition mainly covers the eclectic production, passing the time of art déco, including the period of modern production. This paper aims to identify the existing heritage collection. This study aims to identify the existing net assets, the temporality and spatiality that allow to recreate the neighborhood´s form urbain history. Based on the theoretical and methodological support of the urban morphology urban of authors such as Aldo Rossi (1966), Gordon Cullen (1971), José Lamas (1990), Kevin Lynch (1960), and Philippe Panerai (1999) was allowed on a predefined route, to build part of urban memory of Fortaleza. The historical and morphological study runs through a sequenced analysis developed on the articulated subsets, formed by the network neighborhood squares: Praça José de Alencar, Praça Capistrano de Abreu (Lagoinha), Praça Clóvis Beviláquia, Praça do Carmo, Praça Murilo Borges (BNB), Praça Coração de Jesus, Parque das Crianças, Praça do Riacho Pajeú, Praça dos Voluntários (Polícia), Praça do Ferreira, Praça Waldemar Falcão (Correios), Praça General Tibúrcio (Leões), Praça Figueira de Melo, Bosque Dom Delgado (Pajeú), Praça Cristo Redentor, Praça Caio Prado (Sé), Praça dos Mártires (Passeio Público), e Praça Castro Carreira (Estação). Separated the neighborhood based on this square system because it is perceived that there is in these public spaces a path which includes a portion of the urban history of Fortaleza. In addition to this there is a higher concentration of goods in its area in relation to others sectors of the neighborhood, where the loss of the characterization is an imperative of the urban set. In order to find this network of public spaces contained in the study area were proposed two routes based on the city limits of 1875 established by Adolfo Herbster (Fortaleza´s city plan).The path starts by known boulevards (Imperador, Duque de Caxias and Dom Manuel avenues) and the seafront. The study is grounded in the literature review, document and empirical theme, consisting of an overlay of maps, drawings and photographic collection that ratify this net assets as both architectural urban nowadays. Among the results, it was observed that before a current context of loss of locus of the concept of historical-cultural agglomerated, the squares express the strongholds of equity ambience that perhaps stand in urban morphology of the capital from Ceará.

Caminhos que estruturam cidades: redes técnicas de transporte sobre trilhos e a conformação intra-urbana de Natal

The railroad, from 1870 and on, becomes an usual complaining in the press s and politician elite s speeches, especially because of Natal s geographic isolation. The implantation of two railroads in the capital territory Estrada de Ferro de Natal a Nova Cruz, afterwards part of Great Western Railway Company network, and Estrada de Ferro Central do Rio Grande do Norte had serious implications in the urban environment. While railroad s structures were already consolidated, other transportation mechanisms were being implanted in the first decades of the 20th century, such as trams lines, which, by the way, was a transport modal that also used rails as a dislocation meaning. Considering these questions, we may ask: how come railroads and tramways demands, roads and buildings had influenced the internal organization of Natal? We work with the general hypothesis that the influence of technical networks, composed by tramways and railroads, over Natal s urban space happened in a diversified way, sometimes consolidating social aspects in certain areas, sometimes improving the occupation of others. The impact over the city s territory also happens in a diversified way between the buildings/railroad s complexes and the pathways. The different scale of the train in comparison to the trams velocity, size, noise level, flow, among others is also a cause to the different consequences in urban environment. The main objective of this work is to understand the role of circulation technical networks in the construction process of urban space in Natal, as a way to contribute to the urban historiography about the subject. The time frame adopted, between 1881 and 1937, marks the time path of railroads and tramways in Rio Grande do Norte: 1881 is the year of railroad s first section inauguration from Natal to São José do Mipibu as well of the railroad complex in the Republic Square in Natal; the year of 1937 marks the beginning of tramways declination process in the city. At this time railroads and tramways had to face more intensively the competition of motor vehicles. The theory reference adopted is based on concepts and analysis of authors, such as Flávio Villaça and Roberto Lobato Corrêa references to the concepts of urban structure , localization and accessibility and Gabriel Dupuy to explain the concept of urban technical networks . These references reveal the conflict of different realities in the urban universe interests and values which is an important factor about the construction of urban space. The information sources used were from two distinctive natures: primary, journals of the time studied and official government reports, and secondary, based on other works about the subject. It was also used by this study iconographic source, especially images from the data base of the research group História da Cidade, do Território e do Urbanismo .

O imposto sobre as transações financeiras : uma iniciativa europeia não consensual

Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais

Caminhos que estruturam cidades: redes técnicas de transporte sobre trilhos e a conformação intra-urbana de Natal

The railroad, from 1870 and on, becomes an usual complaining in the press s and politician elite s speeches, especially because of Natal s geographic isolation. The implantation of two railroads in the capital territory Estrada de Ferro de Natal a Nova Cruz, afterwards part of Great Western Railway Company network, and Estrada de Ferro Central do Rio Grande do Norte had serious implications in the urban environment. While railroad s structures were already consolidated, other transportation mechanisms were being implanted in the first decades of the 20th century, such as trams lines, which, by the way, was a transport modal that also used rails as a dislocation meaning. Considering these questions, we may ask: how come railroads and tramways demands, roads and buildings had influenced the internal organization of Natal? We work with the general hypothesis that the influence of technical networks, composed by tramways and railroads, over Natal s urban space happened in a diversified way, sometimes consolidating social aspects in certain areas, sometimes improving the occupation of others. The impact over the city s territory also happens in a diversified way between the buildings/railroad s complexes and the pathways. The different scale of the train in comparison to the trams velocity, size, noise level, flow, among others is also a cause to the different consequences in urban environment. The main objective of this work is to understand the role of circulation technical networks in the construction process of urban space in Natal, as a way to contribute to the urban historiography about the subject. The time frame adopted, between 1881 and 1937, marks the time path of railroads and tramways in Rio Grande do Norte: 1881 is the year of railroad s first section inauguration from Natal to São José do Mipibu as well of the railroad complex in the Republic Square in Natal; the year of 1937 marks the beginning of tramways declination process in the city. At this time railroads and tramways had to face more intensively the competition of motor vehicles. The theory reference adopted is based on concepts and analysis of authors, such as Flávio Villaça and Roberto Lobato Corrêa references to the concepts of urban structure , localization and accessibility and Gabriel Dupuy to explain the concept of urban technical networks . These references reveal the conflict of different realities in the urban universe interests and values which is an important factor about the construction of urban space. The information sources used were from two distinctive natures: primary, journals of the time studied and official government reports, and secondary, based on other works about the subject. It was also used by this study iconographic source, especially images from the data base of the research group História da Cidade, do Território e do Urbanismo .